Corporate Social Responsibility Participation Research Articles

The influence of workplace Confucian culture on employees’ organizational commitment through the modelling role of moral identities

Purpose This article aims to provide a theoretical unifying framework for workplace Confucian culture and employees’ organizational commitment (OC) through the modelling role of moral identities. The context is education in Vietnam. Design/methodology/approach Based on employees’ OC theory, a theoretical model was built. Administrative staff and teachers were asked to participate in the study with the assistance of preschool educational institutions in Vietnam. A survey was performed, and data from 421 participants were collected. The moderated structural equation technique was used to test hypotheses. Findings The study has demonstrated the positive impact of workplace Confucian culture applications on employees’ perceptions and participation in corporate social responsibility (CSR). The study also confirms the positive impact of employees’ perceptions and participation in CSR. In addition, another conclusion is the moderating effect of moral values on the relationship between workplace Confucian culture and aspects of CSR. Research limitations/implications The study focuses on Confucian-culture employees in workplaces, suggesting that their perception of CSR may differ from those from other backgrounds. The authors then plan to state the comparison in further research. The main finding of the study is that WCC and CSR affect employee OC, but there are other factors that could be influenced by WCC and CSR. Future research should explore these factors to improve the current model. Practical implications Confucian ideology has been constructed and developed for a long time, but this study has examined its practical implications for favourably effecting human behaviour, thereby demonstrating its potential in organizational culture and practical application. Social implications This theoretical framework can be profitably used in educational organizations. Originality/value The study adds to the body of research on OC in two ways. The first way is to explain how a beneficial organizational factor – the Confucian workplace culture – contributes to employees’ OC. The second way involves examining the effects of moral identity on participation and perception of CSR.

Corporate social responsibility (CSR) in two micro, small and medium-sized enterprises (msmes) in Chihuahua, Mexico

Social responsibility (SR) is not only a guide for the correct actions of companies, but also a way of directing an organization and linking with society. The central objective was to determine the level of awareness about the application of corporate social responsibility (CSR) in two organizations (MiPyME) established in Chihuahua, Mexico. In the organizations, a total of 45 companies (N=45) were identified and a total of 40 companies (n=40) were selected through non-probabilistic sampling. The data and information were obtained through the application of a questionnaire, interviews and observation. The results show that entrepreneurs from both associations have high awareness, particularly in the legal and economic areas. The businessmen from Rosales obtained a higher percentage of answers with excellent awareness compared to the businessmen from Meoqui and it was notable that the businessmen from both municipalities obtained 100% in the questions that talk about "promoting that employees consider a company fair" and "prevent corrupt practices by a company to institutions." It is concluded that the factor of ignorance is not the only thing that influences the level of awareness regarding participation in CSR, given that businessmen obtained excellent weights in the environmental, economic, legal and social areas.

The Impact of Entrepreneurial Capital on CSR and New Joint Venture Performance in Emerging Economies

This research highlights the critical role that entrepreneurial capital (EC) plays in organizational development and resilience by examining the connections between EC and the success of new joint ventures (NJVs) in developing nations. Corporate social responsibility (CSR) is becoming more popular in the early phases of a company’s growth because of its capacity to improve credibility and competitive differentiation. Traditionally associated with well-established corporations. This study uses a mediated-moderation model to explore theories on how EC affects the disruptive innovation, economic, social, legal, and environmental sustainability of NJVs. Using quantitative survey data from 270 NJVs, this paper highlights the strategic interdependencies influencing NJV trajectories, as well as the functions of disruptive innovation and CSR. The findings demonstrate that EC greatly enhances NJVs performance in every category, promoting CSR and innovative projects. NJVs benefit from early CSR participation because it reduces risks and boosts entrepreneurial vitality. Disruptive innovation transforms EC into measurable performance advantages. This study has important policy and management implications because it shows that NJVs can stay ahead of the competition and improve their performance by strategically using EC for CSR and innovation projects. Overall, this study emphasizes how crucial CSR is to the startup environment, supporting resilient and long-term growth in emerging economies.

Impact of dividend policy on corporate social responsibility: the role of board governance mechanism

Purpose This study aims to investigate the impact of dividend policy on a firm’s participation in corporate social responsibility (CSR)-related activities in the context of Pakistani firms. Furthermore, the role of the board governance mechanism in dividend policy-CSR is investigated. Design/methodology/approach The study’s sample consists of 115 nonfinancial Pakistan Stock Exchange-listed firms from 2010 to 2021. A multidimensional financial method is used to assess the firm’s CSR engagement, and dividend policy is assessed using the dividend payout ratio and dividend yield. The authors used the fixed effect model and the random effect model to fulfill the study’s objectives. Furthermore, the system-generalized method of moment estimation technique is used to test the robustness of the result. In addition, the authors perform reverse causality analysis and investigate the effect of financial constraints on the dividend policy–CSR relationship. Findings The authors find that dividend policy has a significant positive impact on CSR. The authors also find that dividend policy is significantly positively associated with components of CSR, i.e. donation, employee welfare and research and development. Furthermore, the authors find that the board governance mechanism strengthens this positive relationship between dividend policy and CSR. Practical implications The government and authorities must mandate or at least encourage enterprises to pay dividends as doing so not only keeps shareholders happy but also encourages firms to make CSR initiatives to balance stakeholders. Furthermore, the regulator should take steps to strengthen the board governance structure as it strengthens the positive dividend policy–CSR relationship. Originality/value Although little previous research has focused on the CSR-dividend policy link, the authors believe that this is the first study to look at the influence of dividend policy on CSR and the moderating impact of board governance mechanisms in an emerging country, namely, Pakistan.

What drives the fulfillment of social responsibility among international construction contractors? Stakeholder perspective

Corporate social responsibility (CSR) is important for the growth of the construction industry; hence, the factors that influence construction contractors to implement CSR should be understood. Using government supervision as a moderator and CSR strategy as a mediating variable, the influence of stakeholders on the fulfillment of CSR by international construction contractors (ICCs) was explored in this study. ICC managers’ completed online questionnaires, and partial least squares structural equation modelling (PLS-SEM) were used to analyze the survey data. The results revealed that CSR strategies are influenced by customer expectations, partners expectations, and employee participation in CSR. Local community pressure had no direct effect on CSR strategies, and government supervision had a positive moderating effect on the relationship between customer expectations and CSR strategies. The findings of this study allow policymakers and practitioners to understand the elements driving CSR implementation and establish a win-win situation for society, stakeholders, and corporations.

The Effects of Message Specificity on Outcomes of Corporate Social Responsibility (CSR) Communication: Testing Perceived Social Distance as a Mediator

Despite growing scholarly attention to what determines effective corporate social responsibility (CSR) communication, consumers’ limited awareness of and attention to CSR messages remain critical challenges for organizations. This study aims to examine the effects of message specificity on an organization’s intended outcomes of CSR communication and to explore the mediating role of perceived social distance in these relationships by applying construal level theory (CLT). We conducted an online experiment (n = 293), and the results revealed that message specificity had a positive impact on consumer-company identification, word-of-mouth intention, and CSR participation intention. Moreover, perceived social distance significantly mediated the relationships between message specificity and the outcomes of CSR communication. Applying CLT, this study offers theoretical implications for the psychological mechanism of how message specificity generates desired outcomes in CSR communication. In addition, we tested these mediation effects in the context of the geographic proximity (close vs. remote) of the CSR communication to participants; the practical implication is that reducing perceived social distance through message specificity is even more effective for geographically distant CSR campaigns.

An application of artificial neural networks in corporate social responsibility decision making

SummaryNeural networks in deep learning are changing the way we interact with the world. This paper focuses on building a logit artificial neural network (ANN) and through it finds out the factors affecting the decision to join corporate social responsibility (CSR) of firms. This study contributes to suggesting new directions for research in the artificial intelligence (AI) era on the relationship between corporate governance and CSR. The dataset of 817 Taiwanese electronic firms is analyzed for the period 2014–2020. The empirical results show that when the power of the board of directors, supervisors, and CEOs are higher, firms do not choose to participate in CSR. The independent board has not yet promoted its corporate oversight of CSR participation. The decision not to participate in CSR of the firms is made when they are more equipped with the background of accounting, finance, and law. Only firms with higher debt, asset value, and profitability are willing to join CSR. These research results suggest some important points for future policy reforms towards sustainability.

How do resource scarcity reminders influence consumers’ CSR engagement?

Purpose This study aims to understand consumers' reactions to hospitality corporate social responsibility (CSR) campaigns under different resource scarcity reminders, an important but overlooked contextual factor, and examine how such scarcity reminders interact with message framing, a widely used technique in CSR communication. Design/methodology/approach Three experimental studies were conducted. Studies 1 and 2 examined the main effect of resource scarcity reminders (environmental vs personal) on consumer engagement via self-other orientation. Study 3 further investigated the interactive effect between resource scarcity reminders (environmental vs personal) and message framing (gain vs loss) with hope as a key mediator. Findings Studies 1 and 2 show that environmental (vs personal) scarcity activates a more salient other orientation, subsequently increasing consumers' donation and word-of-mouth intentions. Study 3 reveals that environmental (vs personal) scarcity makes people more hopeful with gain-framed messages. Moreover, the elevated hope enhances perceived efficacy (attitude toward the company), leading to higher donation (word-of-mouth) intention. Practical implications Hospitality marketers could remind consumers of the harsh environment to elicit other orientation and encourage CSR participation. Using gain-framed messages or other hope-inducing appeals would be particularly advantageous in engaging consumers in CSR campaigns during heightened environmental scarcity. Originality/value Focusing on consumer responses to CSR campaigns, to the best of the authors’ knowledge, this research is the first to reveal reminders of resource scarcity as a novel antecedent factor and further uncover how such reminders interact with message framing to affect CSR engagement.

Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision

ABSTRACT Corporate social responsibility (CSR) is a crucial business practice that has attracted the attention of companies and market participants worldwide. This paper examines the impact of CSR on financial reporting comparability. Specifically, this study investigates two main topics: (1) whether CSR leads to a more comparable financial report and (2) whether market supervision (i.e. liquidity and investor concerns) components of CSR are the channels through which CSR affects financial report quality. The results reveal that good CSR practice effectively minimises the problem of asymmetric financial reporting, even when accounting for other factors that affect financial reporting quality. CSR has the potential to attract market supervision and encourage companies to maintain comparability in their financial reporting practice. This observation indicates that CSR participation is a tool to elicit market supervision and to improve the information reporting environment.

Enhancing employee advocacy of the firm's corporate social responsibility (CSR) activities

PurposeThe paper aims to investigate how perceived psychological benefits from employee participation in corporate social responsibility activities affect organizational citizenship behavior across two Asia–Pacific countries with different national cultures.Design/methodology/approachA stakeholder relationship model, based on social exchange theory, underpinned the investigation that also tested the mediating role of organizational pride. In a cross-cultural context, data were collected from 319 full-time employees in Thailand and the US and analyzed with SEM-PLS.FindingsAnticipated psychological benefits of hedonic value and perceived community value were found to be significant antecedents of organizational citizenship behaviors, operationalized as customer-directed CSR advocacy. Organizational pride played a partial mediating role.Originality/valueThis study addresses a lack of micro-level CSR research into the relationship between psychological benefits of employee participation in CSR and organizational citizenship behavior. Specifically, this is the first study to link CSR drivers with customer-directed employee advocacy of the firms CSR activities. The study is also the first to compare relationships between an Asian and Western context for CSR drivers of organizational citizenship behaviors.

Consumer Participation in CSR: Spending Money versus Spending Time

Consumer participation plays a more active role in corporate social responsibility (CSR) than ever before. However, a framework describing how participation approaches generate cognitive and behavior responses in consumers is still lacking. The purpose of this study is to investigate the different effects among consumers’ participation approaches (i.e., spending money versus spending time) on inspiring consumers to engage in CSR. Additionally, we explore consumers’ cognitive mechanisms by identifying the key mediating role of perceived value. A total of 429 participants were recruited using an inter-group between-subjects design, and hypotheses were tested by a structural equation model, including path analysis and bootstrapping procedure method. The results show that consumers tend to have a more positive perception of CSR and greater intention to participate when they spend time rather than money to engage in CSR activities. We also confirmed the importance of perceived value in CSR, as the link between consumer participation type and behavioral intention is fully mediated by perceived value. These findings shed a light on the importance of the participation approach in CSR, contributing to CSR and consumer participation research. Our study also provides meaningful implications for companies to encourage consumers to use their time to participate in CSR activities.

The Dual Effect of Participation Level on Consumer Participation in Participatory CSR: The Role of CSR Fit and Social Support

Corporate social responsibility (CSR) provides companies with two benefits: creating social value and strengthening consumer relationships. Companies implement various types of CSR to maximize the positive effects of CSR, participatory CSR being one of these types. However, although the number of companies using participatory CSR in practice is increasing, academic interest in the effectiveness of participatory CSR has been insufficient. In particular, prior studies on the consumer perception of the participation level presented in participatory CSR do not show clear results. This study examines the influence of the participation level based on CSR fit and social support. The results of this study indicate that when there is a high CSR fit, consumers perceive the participation level as a benefit. However, when the CSR fit is low, consumers perceive the participation level as a cost. Additionally, the results show that the interactive effect of the participation level and CSR fit occurs only when there is less social support. When there is strong social support, consumers perceive the participation level as a benefit regardless of the CSR fit. Finally, the academic and practical implications of the results of this study are presented.

Do firm attributes impact CSR participation? Evidence from a developing economy

PurposeAmidst the growing awareness regarding the social accountability of corporates, the study has attempted to investigate how firm characteristics like size and performance influence corporate social responsibility (CSR) activities in India.Design/methodology/approach236 Indian firms listed on the National Stock Exchange (Nifty 500 index) have been selected for the empirical analysis. The independent variable firm size has been defined through total assets, operation scale and resource access. Another important factor, firm's performance, is also considered as the independent variable. CSR, the dependent variable, has been measured using Bloomberg's Environmental, Social and Governance (ESG) disclosure scores.FindingsFindings of the dynamic panel data analysis have revealed an inversed U-shape relationship between companies' size and CSR, i.e. CSR participation is positively related with small-sized firms, but as the firms become larger in size, their relationship with CSR becomes negative. A negative relationship has also been found between firm performance and CSR, while the age of the firm exhibits a positive association with CSR participation.Originality/valuePoor performance of the larger firms suggests that government regulatory bodies need to take strict steps to enhance supervision. Clear regulations are required to be framed and enforced upon large companies to promote consistent participation in CSR. The present study has endeavoured to offer a distinct viewpoint by considering firm size and CSR to be related in a non-linear manner and has brought forward relevant information from the perspective of an emerging economy like India.

How to Engage Employees in Corporate Social Responsibility? Exploring Corporate Social Responsibility Communication Effects Through the Reasoned Action Approach

Increasingly, employees are recognized as important enactors and contributors to corporate social responsibility (CSR) activities, making their engagement a critical consideration of internal stakeholder management. While the positive outcomes of employees’ CSR engagement have been extensively investigated, the present study focuses on an essential yet understudied question: How do employees engage in organizational CSR activities through communication efforts? We proposed and tested an employee-centered CSR engagement model based on the reasoned action approach. Findings from a survey with 406 employees indicated that CSR communication consisting of both instrumental and co-creational aspects could effectively foster employees’ cognitive, emotional, and behavioral engagement in CSR. Positive attitudes and perceived supportive workplace norms regarding CSR participation are key mediators. This study answers the call for more research on the individual-level drivers of CSR engagement from an employee perspective and offers practical implications for internal CSR communication design.

Stance constructions in CEO statements of CSR reports of Chinese and US companies

CEO statements from CSR (corporate social responsibility) reports serve as an important channel to promote the positive image of a company. It is critical for CEOs to take a positive stance to address the company's strategy to stakeholders. This paper examines grammatical stance constructions that US and Chinese Global Fortune 500 companies employed for establishing a responsible image in CEO statements. Based on 50 US and 50 Chinese CEO statements, the present paper investigates how CEOs use attitudinal, epistemic, and modality stance constructions to introduce their strategies for social responsibility. The findings of the study show that US CEO statements use significantly more attitudinal and epistemic stance constructions than Chinese CEO statements, indicating an affective stance taken by US CEOs. In addition, Chinese CEOs employ stance strategies focusing more on the companies' competence of environmental protection and self-improvement that conforms to the government policy. By contrast, US CEOs tend to actively present CSR participation in a wider range of social benevolence activities. The present study thus contributes to the increasing scholarly attention to CSR as well as to the understanding of different institutional practice across cultures. The study also provides implications for teaching and learning business writing and communication.

DIRECTIONS FOR IMPROVING THE ORGANIZATION OF THE ANALYSIS OF THE PROFITABILITY TO INCREASE THE EFFICIENCY OF ACCOUNTING AND ANALYTICAL ACTIVITY AT THE ENTERPRISE

In the article, corporate social responsibility as an anti-crisis strategy for the activity of an enterprise is investigated. It is determined that social responsibility is an integral part of corporate governance. The advantages of corporate social responsibility depending on the size of the enterprise when making anti-crisis management decisions are systematized. It is presented that each company understands the essence of the concept of "impact on society", depending on the direction of business and other features. The components of corporate social responsibility are considered on the example of the Kharkov machine-building plant «FED». A characteristic of the types of corporate social responsibility depending on the type of activity of the company is presented. The individual components of the social responsibility of the Kharkov machine-building plant «FED» are described in detail. The levels of corporate social responsibility have been formed on the example of an industrial enterprise. These levels are the basis of the route map. Based on the results of the survey, the causes of crisis situations at the enterprise are established. It is noted that in order to overcome the crisis, it is important how historically progressive the organization was in its participation in corporate social responsibility. The conceptual bases for anti-crisis management of the company's activities on the basis of social responsibility have been developed. The role and importance of management reporting for conveying information to stakeholders about the main aspects and results of the enterprise's activities related to the concept of socially responsible business has been proven. The main functions of management reporting in the process of forming corporate social responsibility are defined.

A win‐win way for corporate and stakeholders to achieve sustainable development: Corporate social responsibility value co‐creation scale development and validation

AbstractThe present study intends to develop and validate a multidimensional evaluation standard for customers' participation in corporate social responsibility (CSR) value co‐creation (VCC), which has grown exponentially since the start of the Internet commonweal platform era. A Delphi study was conducted with a group of 30 professionals and local community members. Initial items for measuring CSR VCC were derived from the Delphi study. These items were then used to devise a questionnaire that was ultimately administered to 844 customers. Exploratory and confirmatory factor analysis resulted in 28 items based on five factors: customer participation, customer response, corporate response, interaction, and sustainability. Both convergent validity and discriminant validity were verified between factors. Finally, structural equation modeling was used to verify the nomological validity of the scale. This evaluation scale is expected to provide a criterion that can help companies effectively manage CSR aspects of corporate‐customer VCC and help customers choose CSR campaigns they can trust.

Corporate social responsibility and chief executive officer wrongdoing: A fraud triangle perspective

AbstractAlthough corporate social responsibility (CSR) activities may facilitate firms to meet stakeholders' demands and gain legitimacy, there is little understanding of whether and how they may bring in harmful consequences such as chief executive officer (CEO) wrongdoing. We developed a framework to explore how CSR activities lead to CEO wrongdoing based on the fraud triangle of pressure, opportunity, and rationalization. Using a sample of 530 listed firms in China that issued CSR reports between 2011 and 2018, we found a positive relationship between CSR participation and CEO wrongdoing. We also found that this positive relationship is strengthened by firms' internal capability to gain profit and their risk orientation. Our study contributes to the CSR literature by examining the potential dark side of CSR activities, and by bridging stakeholder theory and CEO wrongdoing literature.

Does CSR Breed Cheats? Corporate Social Objectives and CEO Wrongdoing

Although Corporate Social Responsibility (CSR) activities may facilitate firms to meet stakeholders’ demands and gain legitimacy, there is little understanding of whether and how they may bring in harmful consequences such as CEO wrongdoing. We developed a framework to explore how CSR activities lead to CEO wrongdoing based on the fraud triangle of pressure, opportunity and rationalization. Using a sample of 619 listed Chinese firms that issued CSR reports between 2013 and 2018, we found a positive relationship between CSR participation and CEO wrongdoing. We also found that this positive relationship is strengthened by corporate internal capability to gain profit and risk orientation. Our study contributes to the CSR literature by examining the potential dark side of CSR activities, and by bridging stakeholder theory and CEO wrongdoing literature.

Corporate social responsibility, social optimum, and the environment-growth tradeoff

This paper examines the implications of environmental corporate social responsibility (CSR) for the environment-growth tradeoff and social optimum in a dynamic general equilibrium growth model. We show that environmental CSR activity loosens the tradeoff between the environment and growth, but it cannot achieve the social optimum. Firm participation in environmental CSR induces the perceived CSR of green consumers and increases their willingness to pay. Because the environmental CSR promotes more consumption and increases growth, the environment-growth tradeoff loosens up in the competitive equilibrium. However, to translate the CSR perceived benefits into their profits, firms need some degree of monopoly power to set their prices to capture the stronger demand. CSR is thus promoted as a marketing strategy to help companies achieve their competitive advantage, and becomes a way of product differentiation in the environment of monopolistic competition. Since monopoly power serves as a catalyst, CSR alone cannot achieve the first-best optimum in terms of the environment and growth by fully removing the distortions caused by market imperfection.